To supervise the collection of Central Excise duty is the main function.
The Divisional Central Excise Officers are required to monitor the
Central Excise activities in their jurisdiction. They have to see
that the duties are properly being paid by the assessee or not.
They have to provide necessary guidance to industry & Trade
in discharging their tax liabilities. At the same time they take
necessary measures against the erring units, which do not comply
with the Rules & procedures. The Central Excise Divisions consist
of Ranges, which are headed by the Superintendents. They are located
closure to the assessees units and are useful for gathering information
required by the higher formations. They also keep close watch on
the activities of the assessee and are also deterrent to the unscrupulous
assessee. They also provide necessary guidance to the assessee and
see whether the assesses are following the Central Excise Rules
& Regulations in letter and spirit.

Central Excise duties are levied and collected by
the Central Excise department under the authority of Central Excise
Act, 1944 and Central Excise Rules, 1944. Section 3 is the charging
section which in turn derives the power to impose this Tax from
Entry 84 of the Union list (List-I) under seventh schedule read
with Article 246 of the constitution of India. The Entry empowers
the Central Government to levy duty of excise on al articles produced
or manufactured in India except alcohol, alcoholic preparation
and narcotics substances like opium but including medicinal &
toilet preparations containing alcohol, narcotics etc.

Duties of Central Excise is also collected u/s. 3A of Central
Excise Act, 1944, on the basis of capacity of production in respect
of certain notified goods e.g. Steel pattis & pattas; aluminum
circles, textiles fabrics (produced on embroidery machine) etc.
This provision was inserted through the Finance Act, 1997.

The duty of customs is collected by the Department of Customs
in the form of duty on import and exports. The charging section
is section 12 of the Customs Act, 1962. Presently most of the
exports are free from duty, but the imported items attract Customs
Duty.

No difficulty is being faced in implementing the provisions
of the Central Excise Act and Customs Act. Difficulties are mainly
experienced where the provisions contained so many restrictions
and conditions. In the area of Modvat certain difficulties were
faced in the beginning relating to interpretation of the expression
inputs and final product. However with the liberalization of the
scheme, it is expected that the disputes may be minimized. There
were certain disputes relating to valuation but they have also
been taken care of by introduction of the transaction value. The
Central Excise Act in itself emerged as a consolidation of some
earlier enactment like the laws relating to Salt which was drafted
in 19th Century, law relating to Cotton Textiles drafted in 1917
and other laws relating to sugar, matches, steel ingots, unmanufactured
tobacco, coffee and many others. However still some of the provisions
of the Customs Act (Section 105, 110, 115, 118, 119, 120, 121,
124, 142) etc have been made applicable to the provisions of the
Central Excise Act. It is felt that these provisions of the Customs
Act may become part of Central Excise Act. It is further felt
that with the liberalization and extending the provisions of self
removal procedure to most of the commodities certain special procedures
provided for removal of fabric under bond for embroidery (Rule
96DD), special procedure for sugar (Rule 83 to 92), special procedure
for matches, special procedure for removal for yarn without payment
of duty (Rule 96E & 96EE) etc. may be deleted. The other rules,
which are considered obsolete, are marking of premises and equipment
(Rule 46), notice for alteration or movement of fact Patna Central
Excise and Customs Commissionerate came into existence in 1952
with its With the industrial growth in South Bihar, the control
and supervision over the revenue collection work throughout the
state from the headquarter at Patna became cumbersome. As such
a new Commissionerate at Jamshedpur was created on 01.01.1992
caring Out the southern part of the state of Bihar from erstwhile
Patna Central Excise Commissionerate

Normally the cases of evasion of duty have been noticed by
way of under valuation, suppression of productions and clandestine
removals. Due to liberalized system of control, unscrupulous assesses
have found an opportunity to evade Central Excise duties by clandestine
removals and hoodwinking the department. To plug the loophole
and to safeguard revenue following measures have been taken.

Special training has been imparted to the Central Excise
Officials engaged in audit.

Intelligence backed anti-evasion activities have been intensified.

Close watch is kept on the revenue trends of the important
units so that in case of any abnormally detected in the trend;
timely action is initiated to ensure that the revenue is protected.